2022 (10) TMI 270

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....pellate Tribunal (CESTAT), Mumbai rejecting Petitioner's Misc. Application bearing No.85896 of 2018. 2. Since affidavit in reply has been filed, by consent, we have decided to dispose of this Petition at this stage itself. 3. Petitioner was engaged in the manufacture and selling of various electrical/electronic goods which used to be sold to various domestic buyers and held a small scale industries license in Daman. 4. The Directorate of Revenue Intelligence carried out certain investigation into the imports of Automatic Teller Machines against various parties, and in the course of investigation, searched business and residential premises of Petitioner and its Director and seized certain documents. Petitioner's statement was also recorde....

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.... before CESTAT, has not been denied. Of-course we need to note that this was not one of the grounds that was raised by Petitioner in the Misc. Application. 9. In the Misc. Application, Petitioner sought rectification of order dated 14th October 2017 on the ground, inter-alia, that Petitioner's grounds in the Appeal have not been recorded or even considered. The order does not even mention in the cause title, Petitioner's Appeal was heard and there was no independent findings recorded by Tribunal against Petitioner. Petitioner also pointed out to the Tribunal that in the final order it is recorded that Petitioner has not been represented. 10. Mr. Raichandani submitted that in the impugned order it is mentioned that the role of Petitioner i....